PART V—DEDUCTIONS FOR PERSONAL EXEMPTIONS

Sec.
151.
Allowance of deductions for personal exemptions.
152.
Dependent defined.
153.
Cross references.

        

Editorial Notes

Amendments

1976—Pub. L. 94–455, title XIX, §1901(b)(7)(A)(ii), Oct. 4, 1976, 90 Stat. 1794, redesignated item 154 as 153 and struck out former item 153 "Determination of marital status".